Exhibit 23
          CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS





      As independent public accountants, we hereby consent to the incorporation
of our report dated February 11, 1998 on the financial statements of Georgia
Power Company, included in this Form 8-K, into Georgia Power Company's
previously filed Registration Statement File Nos. 33-60345 and 333-43895.




/s/Arthur Andersen LLP
   Atlanta, Georgia
   February 26, 1998